Sounds like he is paying someone to answer the calls. When you say virtual receptionist I think a computer AI program.
If this is a service, then it is an expense, you can use the expense account you want it really makes no difference as long as you are consistent. I would use professional services expense myself. And keep in mind he needs a form w-9 from the service and may need to report those payments on a 1099-misc at year end
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